The Johnson Amendment: Keeping Charities Nonpartisan Since 1954

The Johnson Amendment ensures that 501(c)(3) organizations remain above the political fray by withholding exempt status (or revoking it) from organizations that engage in any amount of political activity. Requiring 501(c)(3) organizations to abstain from involvement in political activity ensures that they are able to remain dedicated to their missions without the distraction and divisiveness that partisan politics creates.

Ballots and Propositions – Don’t Forget About Campaign Finance Laws!

Initiatives and propositions can create a sneaky trap for the unwary charitable organization because while there are no candidates involved, campaign finance laws typically apply to express advocacy for or against a ballot initiative or proposition. Whether such communications are made for the purpose of influencing an election depends on whether the communications constitute “express advocacy”.